{"id":401,"date":"2026-01-30T10:55:42","date_gmt":"2026-01-30T09:55:42","guid":{"rendered":"https:\/\/balmontconseil.com\/?p=401"},"modified":"2026-08-26T17:20:30","modified_gmt":"2026-08-26T15:20:30","slug":"residence-fiscale-et-expatriation-ce-que-dit-larticle-4b-du-cgi","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/residence-fiscale-et-expatriation-ce-que-dit-larticle-4b-du-cgi\/","title":{"rendered":"Article 4B of the French General Tax Code: The 4 Criteria for Tax Residence in France"},"content":{"rendered":"
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In summary \/ TL;DR\u2026<\/h2>\n

Article 4B of the French General Tax Code (CGI) defines the rules that determine whether you are a tax resident in France. It is based on four alternative criteria: only one of them is required to qualify you as a resident.\n

  1. Criterion 1: Your home or main place of residence is in France<\/li>\n
  2. Criterion 2: You carry out a professional activity in France as your main occupation<\/li>\n
  3. Criterion 3: You have the center of your economic interests in France<\/li>\n
  4. Criterion 4: You are a government employee posted abroad and are not taxed there on all of your income.<\/li><\/ol>\n
    \nWhat this means in practical terms<\/b> Being a French tax resident means being taxed on all your worldwide income in France. Reclassification can also trigger the French wealth tax (IFI) on your worldwide real estate assets and inheritance tax on your global assets.<\/p><\/div>\n\n\n\n

    What is Article 4B of the French General Tax Code (CGI)? What exactly does it say?<\/strong><\/h2>\n\n\n\n

    Article 4B of the CGI is the reference text of the French domestic and international law<\/strong> (via its interaction with treaties) which determines whether you are a tax resident in France. It is based on a a body of evidence<\/strong> divided into three pillars: personal criteria<\/strong> (family\/stay), professional criteria<\/strong> (main activity) and economic <\/strong>(source of income\/place of business). It applies to any person, regardless of nationality.<\/p>\n\n\n\n

    Its fundamental principle: meeting only one criterion is sufficient<\/strong> to qualify you as a French tax resident. The criteria are alternatives<\/strong>, These conditions are not cumulative. This is the most common misconception. Meeting just one of these conditions is enough to validate your application. tax liability<\/strong> as a resident, regardless of your French nationality<\/strong> or foreign.<\/p>\n\n\n\n

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    Official text of Article 4B of the French General Tax Code (version in force since Law No. 2025-127 of February 14, 2025)<\/strong><\/p>\n\n\n\n

    1. The following are considered to have their tax domicile in France within the meaning of Article 4 A:<\/em><\/p>\n\n\n\n

    a. Persons who have their home or main place of residence in France; ;<\/em><\/p>\n\n\n\n

    b. Those who carry out a professional activity in France, whether salaried or not, unless they can justify that this activity is carried out there on an ancillary basis; ;<\/em><\/p>\n\n\n\n

    c. Those whose center of economic interests is in France.<\/em><\/p>\n\n\n\n

    Persons who meet at least one of the criteria set out in points a to c of this paragraph 1 cannot, however, be considered as having their tax domicile in France when, by application of international conventions relating to double taxation, they are not regarded as residents of France.<\/em><\/p>\n\n\n\n

    2. Also considered to have their tax domicile in France are agents of the State, local authorities and of the hospital civil service who carry out their duties or are assigned missions in a foreign country and who are not subject in that country to personal tax on all of their income.<\/em><\/p>\n\n\n\n

    Source : <\/em>Legifrance \u2014 Article 4B CGI<\/em><\/a><\/p>\n<\/blockquote>\n<\/blockquote>\n\n\n\n

    Key point:<\/strong> Since the 2025 Finance Act, Article 4B explicitly incorporates the primacy of international tax treaties. If a treaty grants you residency in another state, you cannot be considered a tax resident of France, even if you meet one of the domestic criteria.<\/p>\n\n\n\n

    The 4 criteria for tax residence in France according to Article 4B of the French General Tax Code (CGI)<\/strong><\/h2>\n\n\n\n

    For the tax authorities, determining residence is not based on a simple mathematical formula, but on a factual analysis of your lifestyle and a link evaluation<\/strong> forces with France.<\/p>\n\n\n\n

    1. The home or main place of residence<\/strong><\/h3>\n\n\n\n

    The home<\/strong> is the strongest personal criterion. It designates the place where the taxpayer \u2014 and his family \u2014 normally lives, the center of family life.<\/p>\n\n\n\n

    The factors taken into account by the administration: usual residence, schooling of children, place of residence of spouse or partner, actual use of the accommodation.<\/p>\n\n\n\n

    Concrete example:<\/strong> An expatriate executive in the UK whose spouse and children remain in France will be considered as having their home in France, even if they work and physically reside in London for the majority of the year.<\/p>\n\n\n\n

    The main place of residence<\/strong> It only applies in the absence of an identifiable home\u2014a typical case of a single person without stable family ties. It is assessed based on the actual length of stay in France, compared to stays in other countries.<\/p>\n\n\n\n

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    Common pitfall:<\/strong> Many people think that the household criterion only applies to themselves. However, if your family remains in France, this criterion is met even if you are physically absent for most of the year.<\/p>\n<\/blockquote>\n\n\n\n

    2. The main professional activity<\/strong><\/h3>\n\n\n\n

    This is the place where you carry out your activity, whether salaried or not. According to the professional criteria<\/strong>, If you have several activities, this is the one to which you devote the most time or which provides you with the bulk of your economy revenue<\/strong> who wins. The business representatives<\/strong> Those managing French structures from abroad are under particular scrutiny.<\/p>\n\n\n\n

    Individuals who carry out a professional activity in France are considered to be French tax residents., employed or not<\/strong>, unless they can justify that this activity is carried out on an ancillary basis.<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    What "primarily" means:<\/strong> If you carry out several activities or the same activity in several countries, it is the activity to which you devote the most time or which generates the bulk of your income that determines your residence.<\/p>\n\n\n\n

    Example \u2014 seconded employee:<\/strong> An employee sent by their French company to work in Singapore for 18 months can maintain their residence in France (family remaining there). The professional activity criterion no longer links them to France, but the residence criterion remains valid.<\/p>\n\n\n\n

    Example \u2014 remote management:<\/strong> A manager who runs a French company from abroad can be considered as carrying out his main activity in France, in particular since the extension of the criterion to managers of companies whose headquarters are in France and whose turnover exceeds 250 million euros (finance law 2020).<\/p>\n\n\n\n

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    Common pitfall:<\/strong> To believe that a local employment contract abroad is sufficient to negate the professional criterion is a mistake. If you continue to manage French businesses, the administration may classify this activity as "primary".<\/p>\n<\/blockquote>\n\n\n\n

    3. The center of economic interests<\/strong><\/h3>\n\n\n\n

    The center of economic interests is defined as the place where the taxpayer has made his main investments, where his business headquarters are located, from where he manages his assets, or from where he derives the majority of his income.<\/p>\n\n\n\n

    Concrete examples:<\/strong><\/p>\n\n\n\n